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Nonprofit Basics: Election Year Issues for Private Foundations and Public Charities Part 1: Candidate Campaign Intervention

July 12, 2022 Podcast
EO Radio Show

Welcome to EO Radio Show – Your Nonprofit Legal Resource. This Nonprofit Basics episode is the first of a three-part series on election-year activities of public charities and private foundations. In part 1, I address the prohibition on intervention in candidate campaigns for elected office.

Part 2 will focus on legislative lobbying activities for public charities. That discussion will address permitted educational and advocacy activities, certain definitions, and other rules that apply to public charity legislative lobbying under either the subjective test of section 501(c)(3) or the elective test under Section 50(h).

In the final part of this series, I'll address the allowable private foundation approaches to advocacy.

Resources:

Farella Webinar: Election Year Issues for Private Foundations and Public Charities

Bolder Advocacy Resource Library

IRS Chart: Common Tax Law Restrictions on Activities of Exempt Organizations

Treasury Regulation 53.4945-3, Voter Registration Drives

If you have suggestions for topics you would like us to discuss, please email us at [email protected]. Additional episodes can be found at EORadioShowByFarella.com.

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